Single filing rule has guidelines

In general, the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America provides that only one income tax return will be filed by citizens or residents of the United States, Guam or the Northern Mariana Islands. More specifically, Covenant § 601(b) states that “[a]ny individual who is a citizen or a resident of the U.S., of Guam or of the Northern Mariana Islands (including a national of the U.S . . .

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